Envelope addressed to Peter O'Brien Esq., Stamp Office, Limerick. Made from a single sheet folded four times and sealed on reverse. Red seal, only partial, a showing a rose. Victoria penny black postage stamp at top right, letters LE. Stamp cancelled with red Maltese Cross. On reverse circular cancellation "Limerick/ SE 17/ 1840/ E". "Kilrush 10 Oct. 40" in pencil inside fold.